Could collect millions in overdue tax revenue

A tax amnesty sponsored by House Republicans could help Massachusetts collect millions in overdue tax revenues.

The program, signed into law by Gov. Deval Patrick, is available to taxpayers who failed to file a timely tax return or underreported their income.

Taxpayers who failed to pay any outstanding tax liability or failed to pay the proper amount on a required estimated tax payment are also eligible.

Those who pay their taxes and interest within the designated two-month amnesty period will not be assessed penalties. The waiver won't apply to any individual who is the subject of a tax-related criminal investigation.

The program is expected to collect an estimated $35 million in back taxes.

House Republican leader Brad Jones said $5 million of the taxes collected will go toward the state's Substance Abuse Services Fund.

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